2001 (8) TMI 1015

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....ha Arun, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - These are two appeals. The Appeal No. E/1907/97 is filed by the assessee whereas the Appeal No. E/2399/97 is filed by the Department against the same impugned order. 2. The short point to be considered in this case is whether UPSS is classifiable under Chapter Heading 8504.00 as claimed by the assessee or unde....